HomeMy WebLinkAboutO-0439 - Amends Ord. 344, admissions tax (Repealed by 1738)I
ORDINANCE NO.tj.3 I
JUN ORDINANCE amending Section 7 and 13 Ordinance No.
344,r81ating to the collection and payment of ad-
mission taxes.
BE IT ORDAINED BY Tilli TOVfrJ COUNCIL OF THE To~m
OF IvIAnYSVILLE,WASHINGTON:
S$ction 1.That section 7 or ordinance No.344 is
hereby amended to read as follows:
section 7.Every person receiving any payment for admiss-
ions on which a tax is levied under this ordinance shall collect
the amount of the tax imposed from the person making the admiss-
ion payment.The tax required to be collected un~er this ordin-
ance shall be deemed to be held in trust by the person required
to collect the Same until paid to the Town Treasurer as herein
provided.Any person required to colleot the tax imposed under
this ordinance vn10 fails to collect the same,or having collected
the same,fails to remit the same to the Town Treasurer in the
manner prescribed by this ordinance,whether such failure be
the result of his own act or the result of acts of conditions be-
yond his control,shall nevertheless be personally liable to the
Town for the amount of such tax,and sh~ll,unless the remittance
be made as herein required,be guilty of a violation of this
ordinance.The tax imposed hereunder shall be collected at the
time the admission charge is paid by the person seeking admission
to any place and shall be reported and remitted by the person re-
ceiving the tax to the Town Treasurer in semi-monthly installments
covering the period of the 1st day of the month to the 15th day
of the month and from the 15th day of the month to and inclUding
the last day of the month.Said report and the remittance of the
tax shall be D~de on or before the 20th day of each month for
the first semi-monthly period and on or before the 5th day of
each month for the last semi-monthly period;provided that the
first return and renrittance under this ordinance shall be made
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on or before the 20th day of December,1957,and shall cover the
period from and including November 1,1957 to and including Dec-
ember 15,1957.Payment or remittance of the tax collected may
be made by check unless payment or remittance is otherwise re-
quired by the Treasurer,but payment by check shall not relieve
the person collecting the tax from liability for payment and re-
mittance of the tax to the Treasurer unless the check is honored
and is in the full amount.The person receiving payment for
admissions shaLl make out a return upon such forms and setting
forth such information as the 'Ereasurer may require,showing
the amount of the tax upon admissions for which he is liable
for the preceding semi-month+y period,and shall sign and
transmit the same to the Town 'l'reasurer wi th a remittance for
said amount.Whenever any theatre,circus,show,eXhibition,
entertainment or amusement makes an admission charge which is
subject to the tax herein levied,and the same is of a temporary
or transitory nature,of which the Treasurer shall be the judge,
the Treasurer may require the report and remittance of the ad-
mission tax immediately upon the collection of the same,at the
conclusion of the performance or eXhibition,or at the conclusion
of the series of performances or exhibitionsat such"other times
as the Treasurer shall determine;and failure to comply with any
requirement of the Treasurer as to report and remittance at the
time so designated by the Treasurer shall be a violation of the
ordinance.The books,records and accounts of any person coll-
ecting a tax herein levied shall,as to admission charges and
tax collections,be at all reasonable times SUbject to examin-
ation and audit by the Treasurer.
Section 2.That Section 13 of Ordinance No.344 is hereby
amended to read as follows:
section 13.Each violation of or failure to comply with
the provisions of this ordinance shall constitute a separate
offense and shall subject the offender to a fine of not to
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exceed one Hundred ($100.00)Dollars or to imprisonment for
not to exceed thirty days,or both such fine and~impri~onment.;p~~
PASSED BY'l'HE TOWN OOUNCIIr-.Ji.!lis ~day of ~y,.!,;"~r,1957.
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Attest:~~~